Fresno: BOE-60-NR

Fresno County: BOE-60-NR

Fresno: BOE-60-NR REV.03 (2-08) for 2019

Notice Of Rescission Of Claim To Transfer Base Year Value To Replacement Dwelling

Fresno County

A claimant may rescind their previously filed claim for a base year value transfer (prop 60/90). A claim may be rescinded according to Revenue and Taxation Code section 69.5(i) if this notice of rescission, signed by the original claimant(s), is delivered to the Assessor’s office (where the claim was filed) before any of the following have occurred:

Before the date the county first issues a refund check for the property taxes on the transferred base year value. If a refund is not applicable, before any property taxes are paid on the new transferred base year value. If taxes have not been paid, before any property taxes on the new transferred base year value become delinquent.

OR

Within 6 years after relief was granted, and the replacement property was vacated as the principal place of residence within 90 days after the original claim was filed.

Fresno: BOE-60-NR - REV.03 (2-08) for 2019

Notice Of Rescission Of Claim To Transfer Base Year Value To Replacement Dwelling

BOE-60-NR:

GENERAL INFORMATION
(A fee may be required to process this document.)

California law allows any person who is at least 55 years of age (at the time of sale of original/former property)
who resides in a property eligible for the homeowners’ exemption (place of residence) or currently receiving
the disabled veterans’ exemption to transfer the base year value of the original property to a replacement
dwelling of equal or lesser value. The replacement dwelling must be purchased or newly constructed within two
years of the sale of the original property. A claim must be filed with the Assessor within three years of the date
the replacement dwelling is purchased or new construction of that replacement dwelling is completed.

A claimant may rescind their previously filed claim for a base year value transfer. A claim may be rescinded
according to Revenue and Taxation Code section 69.5(i) if this notice of rescission, signed by the original
claimant(s), is delivered to the Assessor’s office (where the claim was filed) before any of the following have
occurred:

The county first issues a refund check for the property taxes on the transferred base year value.

If a refund is not applicable, before property taxes are paid on the new transferred base year value.

If taxes have not been paid, before property taxes on the new transferred base year value become delinquent.

Beginning January 1, 2001, a claimant may rescind their previously filed claim for a base year value transfer
if the replacement dwelling was vacated as the claimant’s principal place of residence within 90 days after the
date the original claim for a base year value was filed, and this notice of rescission is filed with the Assessor
within six years after the relief was granted. Within six years after the relief was granted means within six
years from the date the county issues a refund check or property taxes are paid on the new transferred
base year value.

If this rescission increases the base year value of a property, or the homeowners’ exemption has been
incorrectly allowed, appropriate escape assessments or supplemental assessments, including interest
as provided in section 506, shall be imposed. The statue of limitations for any escape or supplemental
assessment will not commence until July 1 of the assessment year in which the notice of rescission is filed
with the Assessor.

If a claim is successfully rescinded, then the base year value from the original property may be transferred
to another property as long as the second property also meets all the requirements of section 69.5: (1) The
replacement dwelling (land and improvements) must have been acquired or newly constructed within two
years of the sale of the original property; (2) the replacement dwelling is of equal or lesser value than the
original property; (3) a claim for relief must be filed within three years of the date the replacement dwelling
is purchased or new construction of that replacement dwelling is completed.

PLEASE NOTE: Transfers between counties are allowed only if the county in which the replacement dwelling
is located has passed an authorizing ordinance. The acquisition of the replacement dwelling must occur on
or after the date specified in the county ordinance.

Warning!

Application is updating for 2017...!

Please close your browser. The application is updating all forms for 2017...Please come back later!

Caution - This is Test Site!

Do not use any forms from this site!

All PDF forms published on this site are for testing purpose.
Please do not download any of those forms.
All forms are watermarked and they will be rejected.
If you need to download any assessor forms, please proceed to our secured site:www.capropeforms.org